RAVI INTERNATIONAL Vs. COMMISSIONER OF CUS. (AIRPORT), KOLKATA

JUDGEMENT

(1.) HEARD both sides.

(2.) SHRI M.N. Biswas, learned Consultant appearing for the appellants states that the appellants are a small trader and they have not contravened any Customs Law earlier. In respect of this very first import of bulk drugs made by them, they could not get an N.O.C. from the Drugs Control Authorities and hence, the impugned goods could not be released from Customs. He states that the Adjudicating Commissioner himself has allowed re -export of the goods and since the expiry date of the drugs will be over very soon, he pleads for waiver of pre -deposit and final disposal of the appeal. He also states that the value of the impugned goods is only Rs. 7 lakhs, whereas a very heavy fine of Rs. 14 lakhs and penalty of Rs. 2 lakhs have been imposed by the Adjudicating Commissioner making it impossible for the appellants to get the goods released and re -export the same. He states that the allegation of under valuation is not correct and in any case, since the goods are to be re -exported, determination of value is of academic interest, as no duty is required to be determined and paid on the impugned goods.

(3.) ON a query from the Bench, learned SDR, Shri J.K. Jha states that he has no argument to support such a heavy fine and penalty imposed on the impugned goods, particularly when the same are allowed to be re -exported.